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行政成本管控不仅为了提高财政资金使用效率,也是推进国家治理体系现代化的必然要求。十八大之后,各级政府的行政成本都有了下降,特别是新预算法于2015年正式实施,对行政成本的核算作了更细化的要求,对违反预算法作了问责的规定,财政预算的有效管理,对县级政府的行政成本的控制有了较大的作用。但县级行政成本居高不下的现状仍不能令人满意,主要是财政预算约束性不够、监督不全面不及时、公开性透明度不高所致。为了发挥财政预算在控制行政成本方面的重要作用,本文就县级行政成本居高不下的现状及存在的原因作出了分析,提出了一些从财政预算管理来有效控制县级行政成本的有关建议。
Administrative cost control not only in order to improve the efficiency of the use of financial resources, but also to promote the modernization of national governance system is an inevitable requirement. After the 18th CPC National Congress, the administrative costs at all levels of government have dropped. In particular, the new budget law has been formally implemented in 2015, laying down the requirements for more detailed accounting of administrative costs and providing accountability for violations of the budget law The effective management of the budget has played a significant role in the control of the administrative costs at the county level. However, the current situation of high administrative costs at the county level is still unsatisfactory, mainly due to insufficient budgetary constraints, inadequate supervision in a timely manner, and poor transparency in openness. In order to exert the important role of budget in controlling administrative costs, this paper analyzes the current situation of county administrative costs and the reasons for their existence, and puts forward some suggestions on how to effectively control county administrative costs from the budgetary management.